ADIT v. International Technical Services LLC

71 Taxmann.com 351High Court2016#16077 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 144C Section 44BB Section 44DA Section 9(1)(vi)Section 9(1)(vii)Section 44D

Issues it is cited on

section 44da section 44d section 44bb section 44b section 9(1)(vi)section 9(1)(vii)section 9(1)section 44 non-resident section 250 company section 143(3)

Judgments citing ADIT v. International Technical Services LLC

DCIT, Dehradun vs. Intecsea Asia Pacific Sdn Bhd, Hyderabad

The appeal of the assessee is allowed

ITA 153/DDN/2025[2018-19]Status: DisposedITAT Dehradun13 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 152/Ddn/2025 : Asstt. Year: 2016-17 Ita No. 153/Ddn/2025 : Asstt. Year: 2018-19 Dcit, Vs Intecsea Asia Pacific Sdn Bhd, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (Appellant) (Respondent) Pan No. Aabci3002L Assessee By : Sh. Siddesh Choudhary, Adv. Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR

Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 152/DDN/2025 : Asstt. Year: 2016-17 ITA No. 153/DDN/2025 : Asstt. Year: 2018-19 DCIT, Vs Intecsea Asia Pacific SDN BHD, 13A, Subhash Road, Income Road No. 11, Barijara Hills, Tax Officer, Dehradun-248001 Hyderabad-500034 (APPELLANT) (RESPONDENT) PAN No. AABCI3002L Assessee by : Sh. Siddesh Choudhary, Adv. Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 13.01.2026 Date of Pronouncement: 13.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member:…

DCIT, Dehradun vs. Intecsea Asia Pacific Sdn Bhd, Hyderabad

The appeal of the assessee is allowed

ITA 152/DDN/2025[2016-17]Status: DisposedITAT Dehradun13 Jan 2026AY 2016-17

For Appellant: Sh. Siddesh Choudhary, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR

Section 143(3)Section 44BSection 44DSection 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

Aban Offshore Limited, Chennai vs. DCIT, Intl, Tax 1(1), Chennai

ITA 1240/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15

Bench: Shri Aby T.Varkey, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपीलसं./Ita Nos.: 1240/Chny/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. Pan: Aaaca 3012H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Deputy Commissioner Of Income Tax, Vs. International Taxation 1(1), Chennai. (प्रत्यर्थी/Respondent) : Shri P. Murali Mohan Rao, Ca (Through Virtual Mode) : Ms. R. Anita, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 19.02.2025 घोषणा की तारीख/Date Of Pronouncement : 28.04.2025 आदेश /O R Der Per S. R. Raghunatha: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), Chennai-16, Dated 13.03.2024 For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Ld. Cit(A) Erred In Not Considering The Fact That The Order Passed U/S.250 Of The Income Tax Act, 1961, Dated 13.03.2024 Is Erroneous Both On Facts & In Law To The Extent The Order Is Prejudicial To The Interest Of The Appellant :-2-:

Section 115ASection 195(2)Section 250Section 44BSection 9(1)Section 9(1)(vi)Section 90

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T.VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 1240/Chny/2024 निर्धारण वर्ष / Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. PAN: AAACA 3012H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by The Deputy Commissioner of Income Tax, Vs. International Taxation 1(1),…

DCIT, New Delhi vs. M/S. Technip France Sas, Gurgaon

In the result, appeal is dismissed

ITA 724/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judicialmember Assessment Year: 2011-12

Section 144C(5)Section 44BSection 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIALMEMBER Assessment Year: 2011-12 DCIT, Vs. M/s. Technip France SAS, Circle-3(1)(2), C/o-BMR & Associates LLP, International Taxation, 22nd Floor, Building No. 5, New Delhi Tower –A, DLF Cyber City, DLF Phase-III, Gurgaon PAN :AADCT4064B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate & Sh. Tavish Verma, Advocate Respondent by Smt. Sapna Bhatia, CIT-DR & Sh. Sanjay Kumar, Sr. DR Date of hearing 27.04.2022 Date of pronouncement 26.07.2022 ORDER PERSAKTIJIT DE…

Intecsea Asia Pacific Sdn Bhd, Malaysia vs. ACIT, International Taxation, Circle- 1, Dehradun

The appeal of the assessee is allowed

ITA 5577/DEL/2018[2015-16]Status: DisposedITAT Dehradun08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri B.R.R. Kumarasstt. Year : 2015-16 Intecsea Asia Pacific N Vs. Acit, International Bhd Taxation, Circle-1, Kpmg Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6Th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent)

For Appellant: Shri Ajit Jain, CA

Section 143(2)Section 143(3)Section 44BSection 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Asstt. Year : 2015-16 INTECSEA Asia Pacific n Vs. ACIT, International Bhd Taxation, Circle-1, KPMG Salarpuria Knowledge Dehradun City, Orwell Unit 3, 6th Floor Sy. No. 83/2, Plot 2, Raidurg, Hyderabad 500081 (Appellant) (Respondent) Assessee by: Shri Ajit Jain, CA Shri Siddhesh Chaughle, CA Department by Shri Thakur Singh Mapwal, Sr. : DR O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against impugned order d…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR

Section 263Section 4Section 44BSection 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “D” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER [Assessment Year: 2008-09] Technip UK Limited Vs. The D.I.T. C/o BMR & Associates LLP International - II 22nd Floor, Building No. 5 New Delhi Tower ‘A’, DLF Cyber City, DLF Phase III, Gurgaon Haryana PAN : AACCT 8268 N (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Adv Shri Anshul Sachar, Adv Shri Anuj Agarwal Revenue by: Shri Anuj Arora, Sr- DR Date of hearing : 24.01.2017 Date of pronouncement : 24.04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- T…